Closing the current account information to the tax office. Account opening notification: deadlines and notifications

According to the Tax Code, taxpayers, both organizations and individual entrepreneurs, are required to inform the tax authorities about the opening or closing of bank accounts. A similar demand is made by off-budget funds. This entry will tell you about the deadlines for submitting the message, how to transmit it to the above departments, whether the individual entrepreneur needs to report the opening (closing) of an account to the Social Insurance Fund and at the end of the link to the forms.

Article 23 of the Tax Code of the Russian Federation, clause 2, clause 1:

“...2. Taxpayers - organizations and individual entrepreneurs in addition to the duties provided for in paragraph 1 of this article, are required to report to the tax authority respectively, at the location of the organization, place of residence of the individual entrepreneur:

1) on opening or closing accounts (personal accounts) - within seven days from the date of opening (closing) such accounts. Individual entrepreneurs report to the tax authority about the accounts they use in their business activities; ....”

Federal Law 212-FZ of July 24, 2009, Article 28, paragraph 3, paragraph 1:

“Article 28. Rights and obligations of insurance premium payers

…3. Payers of insurance premiums - organizations and individual entrepreneurs in addition to duties, provided for by part 2 of this article, obliged in writing report to the authority monitoring the payment of insurance premiums, respectively, at the location of the organization, place of residence of the individual entrepreneur:

1) on opening (closing) bank accounts within seven days from the date of opening (closing) such accounts.

about bank accounts used by them in business activities;..." The deadline for submitting a message about opening a bank account for both departments is the same - within seven days . IN in this case

this means seven working days. The period begins the next day after the opening (closing) of the account. For example, a current account was opened on Monday, November 18, 2013, the deadline begins on Tuesday, November 19 is the first day of the deadline for notifying the tax authorities and funds. Accordingly, the last day of the term will be Wednesday, November 27, the seventh day.

The basis for such calculations:

Article 6.1 of the Tax Code of the Russian Federation “Procedure for calculating the deadlines established by the legislation on taxes and fees” "1. Deadlines on taxes and fees are determined by a calendar date, an indication of an event that must inevitably occur, or an action that must be performed, or a period of time, which is calculated in years, quarters, months or days.

2. The period begins the day after calendar date or the occurrence of an event (action) that determines its beginning.

6. Term, defined by days, is calculated in working days, if the deadline is not set in calendar days. In this case, a working day is considered a day that is not recognized in accordance with the law. Russian Federation weekend and (or) non-working holiday.

7. In cases where the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

8. An action for which a deadline has been set can be completed within 24 hours last day term. ..."

A similar procedure for calculating deadlines is prescribed in Federal Law 212-FZ of July 24, 2009 in Article 4 “Procedure for calculating the deadlines established by this Federal Law.”

We've sorted out the timing, now let's move on to the form of sending messages about opening/closing accounts.

IN tax notice the opening (closing) of an account can be transmitted in three ways, see Article 23 of the Tax Code of the Russian Federation, clause 7:

“...7. The messages provided for in paragraphs 2 and 3 of this article may be submitted to the tax authority in person or through a representative, sent by mail by registered mail or transferred to electronic form via telecommunication channels. ..."

Regarding the transfer of this information in PF and Social Insurance Fund, then in the above quote from Article 28 Federal Law 212-FZ dated July 24, 2009 states that the payer must provide this information in writing. That is, either in person (or through a representative) or by mail.

If you send by mail, then only in a valuable letter with a description of the attachment.

A few words about sending this information by mail. Banks notify the tax authorities and funds about the opening (closing) of an account within 3 and 5 days. It turns out that by the time the deadline for the taxpayer (or insurance premium payer) expires, these departments already have the necessary data to issue a fine of 5 thousand on the 8th day. And the time it takes for a letter with information to travel is about a week. Moreover, it is not a fact that it will be read on the first day after receipt.

Therefore, this may happen. The letter was sent on time, but 2-3 weeks later an abusive letter came from the tax office or the Pension Fund stating that you face a fine. In this case, you need to take a postal receipt, an inventory of the contents of the valuable letter and go to prove that the obligations to notify about the opening (closing) of accounts were fulfilled in due time.

Therefore, in my opinion, it is better to do this in person or through a representative. Regarding the queues: at the tax office I encountered a small queue of 3 people; at the Pension Fund there was no queue at all.

The need for individual entrepreneurs to report the opening (closing) of an account to the Social Insurance Fund. If an individual entrepreneur does not have employees, and he is not a payer of contributions to the Social Insurance Fund, that is, he is not registered in this fund, then notify the Fund social insurance No need. The FSS doesn't even know about you. Contribution payers are notified.

We carefully read the above quote from Article 28 of Federal Law 212-FZ, clause 3, clause 1 - “... Individual entrepreneurs report to the authority monitoring the payment of insurance premiums about bank accounts..." If an individual entrepreneur is not a payer of contributions to the Social Insurance Fund and does not have registration with the Social Insurance Fund, the latter is not a control body.

There may be such a situation. Employees V this moment no, but there is registration with the Social Insurance Fund as an insurer - then you need to notify.

Forms.

Notification about opening (closing) an account to the tax office V PDF format consultant on the website. ru - http://base.consultant.ru/cons/rtfcache/LAW124372_2_20131019_131709.PDF

Message about opening (closing) an account in the Pension Fund I took it here http://www.klerk.ru/blank/172565/. But you can also get it on the official website of the Pension Fund of the Russian Federation here: http://www.pfrf.ru/accountability_granting/, see the list of “Recommended document samples”. This is a document in Word format, it is not convenient to fill out on a computer, since the lines crawl when entering data. So I printed it out and filled it out by hand. Accepted without any problems.

Message about opening (closing) an account with the Social Insurance Fund*(for those who are registered in it) - a long link to consultant.ru, format - Word.

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Federal Law No. 52-FZ of April 2, 2014 came into force, amending the Tax Code of the Russian Federation. The changes are aimed at improving tax administration. In particular, from May 2, the obligation of taxpayers-organizations and individual entrepreneurs to notify the tax authorities about the opening and closing of bank accounts has been abolished.

This is certainly beneficial for businesses (especially those that are opening). Banks will do a better job of controlling the opening and closing of accounts, and duplication was already unnecessary. Bankers will not suffer, since they have long been obliged to report account information to the tax authorities, says Dmitry Shiryaev, head of the department. judicial practice auditing and consulting group "Ural Union".

Before Law No. 52-FZ came into force, tax authorities received information about the opening of accounts and the emergence of rights to corporate electronic means payment (CESP) both from taxpayers themselves and from banks. The amendments eliminate the duplicative obligation of taxpayers to send such notices. The idea of ​​removing the obligation from businesses to notify the tax authorities about the opening of accounts is certainly correct, since both the bank (Article 86 of the Tax Code of the Russian Federation) and the taxpayer sent a notification about opening an account, which makes no sense, says the deputy head tax practice law firm"Egorov, Puginsky, Afanasiev and partners" Mark Rovinsky:

Thus, the possibility of implementing measures tax control the changes do not affect, since the obligation to notify the tax authorities about the opening of bank accounts remains. Although the significance of this change should not be overestimated, we're talking about on release from the obligation to commit a minor technical action when opening an account.

It is not yet clear how the Federal Tax Service will monitor the performance of banks’ obligations, in particular, obligations, in particular, obligations to send notifications about the opening of bank accounts, to timely suspend transactions on taxpayers’ accounts.

From May 1, 2014, organizations and individual entrepreneurs also do not have to notify about accounts and CESP Pension Fund and the Social Insurance Fund (in accordance with the law of April 2, 2014 N 59-FZ). These are long overdue amendments - double information government agencies about accounts and CESP is irrational, the partner believes law firm"Nektorov, Savelyev and partners" Egor Batanov:

Back in 2007, the Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 1176/07 of October 2, 2007, stated that verification of the fulfillment by banks of their obligations to notify the tax authorities about the opening of accounts cannot be carried out in the form of an on-site inspection tax audit. In fact, from that time on, no bank inspections were carried out, since the Tax Code of the Russian Federation did not provide for special forms tax control to conduct such audits. It took the legislator almost 7 years to correct this omission. Law No. 52-FZ provides that the Federal Tax Service will monitor the fulfillment of these duties by banks in a manner developed in agreement with the Central Bank of the Russian Federation. It is expected to be similar to existing order conducting on-site tax audits.

However, how the Federal Tax Service will monitor the performance of banks’ obligations, in particular, the obligations to send notifications about the opening of bank accounts and to timely suspend transactions on taxpayers’ accounts, is still unclear. Although the law has entered into force, new control rules have not yet been promulgated and must be developed at by-law Federal Tax Service and the Central Bank of the Russian Federation.

Law 52-FZ also provides that from January 1, 2015, organizations applying the simplified tax system and UTII will pay corporate property tax in relation to real estate properties owned by them, for which the tax base is determined as cadastral value.

Enterprises using the simplified tax system are required to pay property tax, from which they are currently exempt. Moreover, pay according cadastral value, about the freedom of definition and the difficulty of challenging which there is already a lot of controversy. With this approach, soon there will be nothing left of the simplified tax system, and small businesses will be driven into the shadows reliably and for a long time. Apparently, the story of increasing contributions to extra-budgetary funds was forgotten too quickly, notes Dmitry Shiryaev.

Special tax regimes to a certain extent may lose their relevance for individual taxpayers who use the so-called simplification and imputation, since they will have to pay again some taxes, exemption from which was the main purpose of introducing special regimes, adds Anna Harutyunyan, lawyer at AstapovLawyers International Law Group. It is obvious that this change will significantly affect small and medium business. In many cases, increased tax costs will be passed on to the end consumer, concludes Mark Rovinsky.

Law No. 52-FZ introduced another interesting amendment to the Law “On Tax Authorities of the Russian Federation”. The right of inspectors to demand from banks information constituting bank secrecy. Since such a right is not directly mentioned in the Tax Code of the Russian Federation, the change in the wording of Article 135.1 of the Tax Code of the Russian Federation on liability specifically for the failure of banks to provide information to the tax authorities looks rather strange.

By general rule, organizations are required to notify the tax authorities at their location about the opening of a new current account. This is stated in paragraphs. 1 item 2 art. 23 of the Tax Code of the Russian Federation, from the provisions of which it follows that information about the opening or closing of accounts must be provided within seven days from the date of their opening (closing). Violation deadline notice entails imposition of a fine of 5,000 rubles. (clause 1 of article 118 of the Tax Code of the Russian Federation). In this case, officials of the organization may be involved in administrative responsibility in the form of a fine in the amount of 1000 to 2000 rubles. (Article 15.4 of the Code of Administrative Offenses of the Russian Federation). The Ministry of Finance reminded about liability measures in Letter dated 05/11/2010 N 03-02-07/1-230.
Accounts are recognized, opened on the basis of an agreement bank account, for which they are credited and from which they can spend cash organizations (clause 2 of article 11 of the Tax Code of the Russian Federation). Thus, taxpayers-organizations do not have the obligation to inform the tax authorities about the opening (closing) of a deposit, loan, transit currency and special transit currency account (Letter of the Ministry of Finance of Russia dated November 17, 2010 N 03-02-07/1-536, dated June 9 .2009 N 03-02-07/1-304, dated 09.18.2006 N 03-02-07/1-250 and dated 09.26.2005 N 03-02-07/1-243).

The desire to avoid paying a fine is understandable. Therefore, it is important to know from what moment the specified seven-day period begins to run. Details are in the material presented to the attention of readers.

Let's start with the fact that, by virtue of clause 6 of Art. 6.1 of the Tax Code of the Russian Federation, a period defined in days is calculated in working days, if the period is not established in calendar days. Thus, the company has seven working days. Moreover, as follows from the Letter of the Ministry of Finance of Russia dated February 11, 2011 N 03-02-07/1-45, the current given period in accordance with paragraph 2 of Art. 6.1 of the Tax Code of the Russian Federation begins the day after the day of opening a bank account.
The main tax department of the country in the Information message dated January 25, 2006 “On the procedure for notifying tax authorities about the opening (closing) of bank accounts by a taxpayer” indicated that the date of opening an account is the date of making the corresponding entry in the bank ledger for registering open accounts. An entry on the opening of a personal account must be made in this book no later than the business day following the day the bank account agreement is concluded.
At the same time, this book belongs to the internal bank documents and, accordingly, the organization does not have access to it. Therefore, in practice, the countdown of the seven-day period begins either from the date of receipt of information from the bank about opening an account, or from the date of concluding an agreement on opening an account with the bank.

Note. The bank, having made an entry in the book about opening an account, will submit information about it to the tax authority within three days (paragraph 2, paragraph 1, article 86 of the Tax Code of the Russian Federation).

Unfortunately, there is no consensus in answering the question which of the named dates should be considered the only correct one. Tax authorities insist that the company knows about the opening of an account already when signing an agreement with the bank; organizations seek to prove that the obligation to provide notification arises only after receiving from the bank official confirmation about opening an account.
The Presidium of the Supreme Arbitration Court, in Resolution No. 3018/10 of July 20, 2010, recognized the point of view of the tax authorities as unlawful, indicating that the seven-day period provided for in paragraph 2 of Art. 23 of the Tax Code of the Russian Federation for sending a written message to the tax authority about the opening of a current account in a bank, cannot be calculated earlier than the receipt by the organization or individual entrepreneur bank notifications about the opening of this account. The senior arbitrators also drew attention to the fact that such interpretation legal norms is generally binding and is subject to application when arbitration courts consider similar cases.
As we see, enterprises, represented by the Presidium of the Supreme Arbitration Court, received protection and support. Therefore, in similar cases(if the tax authority brought the organization and its officials to justice, starting the countdown of the established seven-day period from more than early date- date of conclusion of the agreement or date of payment by the bank account in the registration book of open accounts) it is possible and necessary to prove the absence in the actions of the enterprise tax offense and, accordingly, the illegality of imposing a fine. For example, FAS VVO in Resolution dated December 2, 2010 N A17-2404/2010, guided by the opinion of the Presidium of the Supreme Arbitration Court, sided with the enterprise in following circumstances. The company entered into a bank account agreement with the bank dated January 30, 2007 (valid in 2009), according to clause 1.2 of which, at the request of the client, accounts are opened for him during the term of the agreement. In November 2009, the organization contacted the bank with an application to open a current account. Having opened the account, the bank did not send a written message to the company or otherwise notify the company. The opening of the organization’s account became known only from what was received from tax authority letter informing about the need to provide information. In response to this letter the organization sent a message to the inspectorate about opening an account. The tax authority, indicating a violation of the seven-day deadline, brought the company to tax liability in the form of a fine of 5,000 rubles. The organization did not agree with the said decision and appealed it to arbitration court. The arbitrators came to the conclusion that there was no event of a tax offense provided for in paragraph 1 of Art. 118 of the Tax Code of the Russian Federation, and the decision of the Federal Tax Service was canceled.
Obviously, the situation considered is not typical. (It can be assumed that the organization did not carry out operations on the new open account within seven days otherwise the tax authority could provide the court with evidence that the company knew about the opening of the account even before receiving the letter from the inspectorate.) Nevertheless, within the framework of the analyzed topic, the position of the judges is important to us, who, following the Presidium of the Supreme Arbitration Court, confirmed that the countdown of the deadline carried out by the tax authority began from the date the bank made an entry in the register of open accounts is illegal. This confirms that organizations and their officials really avoid paying the fine imposed by the Federal Tax Service.

For your information. It is necessary to notify the tax authority about opening an account according to form N S-09-1, approved by Order of the Federal Tax Service of Russia dated April 21, 2009 N MM-7-6/252@ "On approval of forms for reporting by taxpayers information provided for in paragraphs 2, 3 of Article 23 Tax Code Russian Federation".

In conclusion, let us remind you that organizations are required to report the opening (closing) of an account not only to the tax authority, but also in PFR, and FSS(clause 1, part 3, article 28 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, Federal Fund mandatory health insurance And territorial funds compulsory medical insurance"). The period is the same - within seven days. At the same time (by analogy with the notification of the tax authority), it is necessary to inform the authorities monitoring the payment of contributions only about those settlement (current) and other accounts that are opened on the basis of a bank account agreement There is no obligation to report the opening (closing) of deposit, loan and transit accounts. Such explanations are given in the Letter of the Ministry of Health and Social Development of Russia dated May 21, 2010 N 1274-19.